Income Tax Act
Explore the Income Tax Act, including important provisions, sections, amendments and related tax-law resources. EduTaxTuber explains key provisions in simple language and provides links to relevant rules, notifications, circulars and other income-tax resources. Because the Income-tax Act, 1961 has been repealed from 1 April 2026, readers should check which law applies to the relevant tax year or assessment period.
Important Sections
Income Tax Act, 2025
Income Tax Act, 2025
Act No. 30 of 2025 · Effective 1 April 2026 · 23 Chapters · 536 Sections · 16 Schedules
Descriptions on this page are plain-English summaries for navigation and learning purposes — they are not the verbatim statutory text. For the exact, authoritative wording of any section, always refer to the official Gazette notification of the Income Tax Act, 2025 (Act No. 30 of 2025) or the Income Tax Department portal. Content here is for educational reference only and is not legal or tax advice.